Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to taxation; revising the provisions governing the submission of claims by the county assessor and payment of senior citizen property tax assistance refunds by the department of taxation; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
~^
Section 1 NRS 361.838 is hereby amended to read as follows:
361.838 1. A claim may be filed with the assessor of the county in which the claimant's home or mobile home lot is located between January 15 and April 30, inclusive.
2. The claim must be made under oath and filed in such form and content, and accompanied by such proof, as the department may prescribe.
3. The department or county assessor shall furnish the appropriate form to each claimant.
4. The county assessor shall, within 45 days after receiving a claim for a refund:
(a) Process the application;
(b) Determine the assessed valuation of the property to which the claim applies, if applicable; and
(c) Submit the claim to the department.
5. The department shall not accept a claim submitted pursuant to subsection 4 after July 1.
Sec. 2. NRS 361.841 is hereby amended to read as follows:
361.841 1. The department shall examine each claim, granting or denying it, and if granted, shall determine the refund to which the claimant is entitled.
2. Upon examination, if:
(a) The claim is denied, the department shall so notify the claimant by first-class mail.
(b) The claim is granted, the department shall [:
(1) If the claimant's home is on the secured or unsecured tax roll, pay to the claimant within 30 days after the date on which the tax rate of the local government is certified, the refund to which he is entitled.
(2) Pay to a home renter within 45 days after the date on which the tax rate of the local government is certified, the refund to which he is entitled.] pay the refund to the claimant by September 30.
Sec. 3. This act becomes effective on July 1, 1997.